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Springer The Place of Supply in European VAT

Name: The Place of Supply in European VAT
Brand: Springer

Trade & Tax Balance

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The Place of Supply in European VAT is an ordered, comprehensive survey of rules and practice regarding taxable transactions in European value added tax (VAT). Relevant theories and principles are addressed first, in particular the avoidance of double taxation or the absence of taxation in the field of VAT, as well as the territoriality, destination, benefit, and equality principles. Subsequent chapters analyse the rules relating to the place of taxable transactions regarding supply of goods, supply of services, and intra Community acquisitions, including simplification measures for triangulation and importation. In each instance, the work includes discussion of the legislative history of the relevant Second Directive provision, the Proposal for the Sixth VAT Directive, and the original Sixth VAT Directive. Practical examples and European Court of Justice caselaw illustrate the discussion of existing rules. The last chapter deals with the `final' system, as proposed by the European Commission, providing for a single place of taxation for VAT purposes within the Community. This detailed reference work provides essential information for tax practitioners, academics, and advanced students of tax law.

Product Specifications

Brand: Springer
Format: unknown_binding
ASIN: 9041107509
Category: Books > Subjects > Business, Finance & Law > Accounting > Specialities > Trade & Tax Balance
Domain: Amazon UK
Release Date: 01 August 1998
Listed Since: 05 February 2007

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Springer The Place of Supply in European VAT

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